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of <h1>Amendment Expands 'Freely Convertible Currency' Definition to Include Australian Dollars, Euros, Yen, USD, and Indian Rupees.</h1> Notification No. 15/2002-CE(N.T.), dated March 22, 2002, amends Notification No. 45/2001-Central Excise (NT) from June 26, 2001, under the Central Excise Rules, 2002. The amendment redefines 'freely convertible currency' to include a list of specified currencies such as Australian Dollars, Euros, Japanese Yen, and U.S. Dollars, among others. It also includes Indian Rupees acquired by the Asian Development Bank through foreign exchange transactions with the Reserve Bank of India. This amendment clarifies the currencies considered freely convertible for the purposes outlined in the original notification.
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